Sure. Let’s Call It a Contribution.
Now some want to argue that all taxes whatever are illegitimate. While this makes life simple on the conscience front, making every decision of whether to pay taxes or not a prudential one, the simplicity is, ironically, too easy. A good example of such an approach to the argument can be found here. While Joel and I would agree on a great deal on this general subject, we do differ at this particular point. It is an important point, so let me deal with it briefly.
In my argument for this position, I cited Romans 13, which tells us to pay taxes to those to whom taxes are due, and Joel reads this as simply as entirely circumstantial and prudential, telling us to pay taxes to whom taxes are — and please note the scare quotes — “due.” Since the one levying taxes always has the power to coerce, this reading is always possible and sometimes likely. He has the gun, so not only do I give him the five dollars, I also go along with calling it “my contribution.”
So the real test would be those instances when a godly ruler requires taxes (or the equivalent) be paid. Remember that I have no problem granting that the power to tax is routinely abused. All we are looking for are cases where it is not abused, establishing that as a possibility.
Take Joseph in Egypt (Gen. 47:13-26). He was a godly ruler who saved the lives of the people, but at the same time he was not exactly an instrument who introduced a libertarian paradise. To head off commenters, I am aware that Joseph presents a problem to my ten percent rule outlined earlier, which I hope to get to. The issue here is whether there were any level of legitimate taxation occurring. I am not here talking about Joseph selling the grain to the Egyptians in exchange for their land, but rather to the collection of a fifth of the harvest in the plentiful years (Gen. 41:34).
Here is another example.
Now Jesus is making an implicit distinction here between tribute money illegitimately collected (where most of our discussion centers), but He is also assuming that the collection of tribute from strangers is legitimate. He has Peter pay the tribute for prudential reasons (so as to not give offense, distracting them from their main mission), even though the tribute is not owed by them because they are “children.” But what happens to the Lord’s argument if tribute were illegitimate when collected from strangers also? His argument would simply collapse. This means there is a type of taxation that would be legitimate to levy, and therefore which would create a moral obligation to pay.
If there is such a thing as lawful taxation (as I believe) and if there is something which goes by the name of taxation which is rank theft (as I also believe), we have to do the hard work of determining where the line between the two categories might be. We also have to determine who makes the call, and what standard they must appeal to.